IRS Revises Specifications For Electronic Filing Of Archer MSA Summaries.
Rev. Proc. 2007-29; 2007-1 C.B. 1004
- Institutional AuthorsInternal Revenue Service
- Cross-ReferenceFor Rev. Proc. 2001-31, 2001-1 C.B. 1170, see Doc 2001-13584
- Code Sections
- Subject Areas/Tax Topics
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 2007-10027
- Tax Analysts Electronic Citation2007 TNT 78-14
Rev. Proc. 2007-29
Part A. General
.01 Numerous editorial changes were made to this revenue procedure. Major changes are emphasized by the use of italics. Filers are urged to read the revenue procedure in its entirety.
Sec. 1. Purpose
.01 The purpose of this revenue procedure is to provide the specifications under which trustees may file Form 8851, Summary of Archer MSAs, electronically.
.02 Comments concerning this revenue procedure, or suggestions for making it more helpful and user friendly, can be addressed to:
IRS-Enterprise Computing Center -- Martinsburg
Information Reporting Program
Attn: 8851 Coordinator
240 Murall Drive
Kearneysville WV 25430
Sec. 2. Nature of Changes
.01 This Revenue Procedure was completely revised since its last revision in 2001. Please review this Revenue Procedure in its entirety. This section only lists the major changes.
.02 The name of the Martinsburg Computing Center was changed to Enterprise Computing Center -- Martinsburg (ECC-MTB).
.03 ECC-MTB no longer accepts magnetic media for the filing of Forms 8851. The only acceptable method for those with over 250 forms is electronic filing via the FIRE System (see Part B). Filers of Form 8851 must call ECC-MTB toll-free at 1-866-455-7438, extension 3 for log-on instructions.
.04 The FIRE System is now on the Internet at http://fire.irs.gov. Substantial changes were made to the FIRE System so review this information carefully.
.05 The due date for filing Forms 8851 was changed to March 20, 2007. This date is effective for both filing periods, January 1, 2005 through June 30, 2005, and January 1, 2006 through June 30, 2006. A separate transmission is required for each filing period.
Sec. 3. Where To File and How To Contact the IRS Enterprise Computing Center -- Martinsburg
.01 Paper Forms 8851 are processed at IRS-Enterprise Computing Center -- Martinsburg (IRS/ECC-MTB). Send forms and correspondence to ECC at the following address:
IRS-Enterprise Computing Center -- Martinsburg
Information Reporting Program
Attn: 8851 Coordinator
240 Murall Drive
Kearneysville WV 25430
.03 The Information Reporting Program Customer Service Section (IRP/CSS), located at IRS/ECC-MTB, answers electronic, paper filing and tax law questions from the payer community relating to the filing of business information returns (Forms 8851, 1096, 1098, 1099, 5498, 8027, and W-2G). Inquiries dealing with backup withholding and reasonable cause requirements due to missing and incorrect taxpayer identification numbers are also addressed by IRP/CSS. Assistance is available year-round to payers, transmitters, and employers nationwide, Monday through Friday, 8:30 a.m. to 4:30 p.m. Eastern Standard Time, by calling toll-free 1-866-455-7438. The Telecommunications Device for the Deaf (TDD) toll number is 304-267-3367. Call as soon as questions arise to avoid the busy filing seasons. Recipients of information returns (payees) should continue to contact 1-800-829-1040 with any questions on how to report the information returns data on their tax returns.
.04 The telephone numbers for inquiries or electronic submissions are:
Information Reporting Program Customer Service Section
TOLL-FREE 1-866-455-7438 or outside the U.S. 1-304-263-8700
304-267-3367 -- TDD
(Telecommunication Device for the Deaf)
304-264-5602 -- Fax Machine
Electronic Filing -- FIRE system
http://fire.irs.gov
TO OBTAIN FORMS:
1-800-TAX-FORM (1-800-829-3676)
www.irs.gov -- IRS website access to forms
Sec. 4. Filing Requirements
.01 If you are required to report 250 or more Archer MSAs, you must file electronically. Even though a trustee may not meet the required filing threshold of 250 documents, IRS encourages the filing of the Form 8851 electronically. Filers who transmit their information electronically are considered to have satisfied the magnetic media filing requirements.
.02 The filing requirement applies individually to each reporting entity as defined by its separate Taxpayer Identification Number (TIN), (Social Security Number [SSN], or Employer Identification Number [EIN]). For example, if filing for a corporation with several branches or locations and each uses the same name and EIN, the filer must aggregate the total volume to be filed for that EIN and apply the filing requirement accordingly.
.03 For additional information on filing requirements, please refer to the instructions on Form 8851.
Sec. 5. Due Dates
.01 The due dates for filing paper returns with IRS also apply to electronic filing. File Form 8851, postmarked no later than March 20, 2007 for each reporting period. The two reporting periods are January 1, 2005 through June 30, 2005 for 2005 and January 1, 2006 through June 30, 2006 for 2006.
.02 When using a delivery service other than the U.S. Postal Service, if no date of shipment appears on the package or container, the date of receipt will be the date received at IRS/ECC-MTB. Notice 97-26, 1997-17 I.R.B. 6, provides rules for determining the date that is treated as the postmark date. For items delivered by a non-designated Private Delivery Service (PDS), the actual date of receipt by IRS/ECC-MTB will be used as the filing date. For items delivered by a designated PDS, but through a type of service not designated in Notice 2004-83, 2004-52 I.R.B. 1030, the actual date of receipt by IRS/ECC-MTB will be used as the filing date. The timely mailing rule also applies to furnishing statements to recipients and participants.
Note: Due to security regulations at ECC-MTB, the Internal Revenue police officers will only accept packages from PDSs or couriers from 8:00 a.m. to 3:00 p.m., Monday through Friday.
Sec. 6. Processing of Information Returns Electronically
.01 All data received at IRS/ECC-MTB for processing will be given the same protection as individual income tax returns (Form 1040). IRS/ECC-MTB will process the data and determine if the records are formatted and coded according to this revenue procedure.
.02 If you are filing information for more than one trustee or tax year, each trustee or tax year must be transmitted separately.
.03 Do not report duplicate information. If a filer submits returns electronically, identical paper documents must not be filed.
.04 If the data is formatted incorrectly, IRS/ECC-MTB will request a replacement file. When IRS/ECC-MTB requests a replacement file, it is because we encountered errors (not limited to format) and were unable to process the file. It is imperative that filers maintain backup copies and/or recreate capabilities for their information return files. Open all IRS/ECC-MTB correspondence immediately. Refer to Part B, Section 4, for detailed procedures for replacing files submitted electronically.
.05 IRS/ECC-MTB will work with the filers to identify and resolve processing problems. If contacted by IRS/ECC-MTB, please respond promptly. IRS/ECC-MTB may have information the filers need to correct their files.
Sec. 7. Effect on Paper Documents
.01 Electronic reporting eliminates the need to submit paper Forms 8851 to IRS.
.02 Even though the threshold for filing electronically is 250 or more MSAs, IRS encourages transmitters to submit all returns electronically.
.03 The address for filing paper Forms 8851 is:
IRS-Enterprise Computing Center -- Martinsburg
Information Reporting Program
Attn: 8851 Coordinator
240 Murall Drive
Kearneysville, WV 25430
Sec. 8. State Abbreviations
.01 The following state and U.S. territory abbreviations are to be used when developing the state code portion of address fields. This table provides state and territory abbreviations only, and does not represent those states participating in the Combined Federal/State Filing Program.
State Code State Code
Alabama AL Missouri MO
Alaska AK Montana MT
American Samoa AS Nebraska NE
Arizona AZ Nevada NV
Arkansas AR New Hampshire NH
California CA New Jersey NJ
Colorado CO New Mexico NM
Connecticut CT New York NY
Delaware DE North Carolina NC
District of Columbia DC North Dakota ND
Federated States of No. Mariana Islands MP
Micronesia FM Ohio OH
Florida FL Oklahoma OK
Georgia GA Oregon OR
Guam GU Pennsylvania PA
Hawaii HI Puerto Rico PR
Idaho ID Rhode Island RI
Illinois IL South Carolina SC
Indiana IN South Dakota SD
Iowa IA Tennessee TN
Kansas KS Texas TX
Kentucky KY Utah UT
Louisiana LA Vermont VT
Maine ME Virginia VA
Marshall Islands MH (U.S.) Virgin Islands VI
Maryland MD Washington WA
Massachusetts MA West Virginia WV
Michigan MI Wisconsin WI
Minnesota MN Wyoming WY
Mississippi MS
.02 Filers must adhere to the city, state, and ZIP Code format for U.S. addresses in the "B" Record. This also includes American Samoa, Federated States of Micronesia, Guam, Marshall Islands, Northern Mariana Islands, Puerto Rico, and the U.S. Virgin Islands.
.03 When reporting APO/FPO addresses, use the following format:
EXAMPLE:
Payee Name PVT Willard J. Doe
Mailing Address Company F, PSC Box 100
167 Infantry REGT
Payee City APO (or FPO)
Payee State AE, AA, or AP*
Payee ZIP Code 098010100
FOOTNOTE TO TABLE
* AE is the designation for ZIPs beginning with
090-098, AA for ZIP 340, and AP for ZIPs 962-966.
END OF FOOTNOTE TO TABLE
Sec. 9. Definition of Terms
Element Description
Account Holder The owner of the Archer MSA.
Employer Identification A nine-digit number assigned by IRS fo
Number (EIN) Federal tax reporting purposes.
File For the purpose of this revenue
procedure, a file consists of all
records submittedby a transmitter
electronically.
Filer Person or organization that prepares
and submits files. May be the trustee
and/or transmitter.
Replacement An information return file sent by
the filer at the request of
IRS/ECC-MTB because of errors
encountered while processing their
original submission.
Note 1: Filers should never submit files to IRS/ECC-MTB marked
"Replacement" unless IRS/ECC-MTB has requested a
replacement file in writing or via the FIRE System.
Social Security Number (SSN) A nine-digit number assigned by the
Social Security Administration
(SSA) to an individual for tax and
wage reporting purposes.
Special Character Any character that is not a numeric,
an alpha, or a blank.
Taxpayer Identification May be either a Social Security Number
Number (TIN) (SSN) or an Employer Identification
Number(EIN).
Transmitter Control Code The five-digit code "MSA01" assigned
(TCC) to all filers prior to submitting
Forms 8851 electronically. This number
is inserted in the "A" Record and must
be present in the file.
Trustee Person or organization that is the
custodian of the Archer MSA and is
required to file Form 8851.
Note: The FIRE System DOES NOT provide fill-in forms. Filers must program files according to the Record Layout Specifications contained in this publication. For a list of software providers, log on to www.irs.gov and go to the Approved IRS e-file for Business Providers link.
Sec. 1. General
.01 Electronic filing of Forms 1098, 1099, 5498, 8851 and W-2G information returns, originals, corrections, and replacements is offered as an alternative to paper filing. Payers who are under the filing threshold requirement, are encouraged to file electronically.
.02 All electronic filing of information returns are received at IRS/ECC-MTB via the FIRE (Filing Information Returns Electronically) System. To connect to the FIRE System, point your browser to http://fire.irs.gov. The system is designed to support the electronic filing of information returns only.
.03 The electronic filing of information returns is not affiliated with any other IRS electronic filing programs. Filers must obtain separate approval to participate in each program. Only inquiries concerning electronic filing of information returns should be directed to IRS/ECC-MTB.
.04 Files submitted to IRS/ECC-MTB electronically must be in standard ASCII code. Do not send paper forms with the same information as electronically submitted files. This would create duplicate reporting resulting in penalty notices.
Sec. 2. Advantages of Filing Electronically
Some of the advantages of filing electronically are:
(1) Paperless, no Form 4804 requirements.
(2) Security -- Secure Socket Layer (SSL) 128-bit encryption.
(3) Results available within 5 workdays regarding the acceptability of the data transmitted. It is the filer's responsibility to log into the system and check results.
(4) Better customer service due to on-line availability of transmitter's files for research purposes.
Sec. 3. Electronic Filing Approval Procedure
.01 Filers must fax a Form 8851, Summary of Archer MSAs, to IRS/ECC-MTB prior to filing the Form(s) 8851 electronically. Only trustee information, information above line `a', should be provided on the Form 8851 when filing electronically. Please annotate the Form 8851 with "Electronic Filing" to indicate the method of filing. The fax number is (304) 264-5602.
.02 Filers must call ECC-MTB toll-free at 1-866-455-7438, extension 3 prior to logging on to the FIRE System for procedures specific to filing Form 8851.
.03 Electronic filers assign their own logon name and password and do not need prior or special approval.
.04 For all passwords, it is the user's responsibility to remember the password and not allow the password to be compromised. Passwords are user assigned at first logon and must be 8 alpha/numerics containing at least 1 uppercase, 1 lowercase, and 1 numeric. However, filers who forget their password or PIN, can call toll-free 1-866-455-7438 for assistance. The FIRE System may require users to change their passwords on a yearly basis.
Sec. 4. Electronic Submissions
.01 Electronically filed information may be submitted to IRS/ECC-MTB 24 hours a day, 7 days a week. Technical assistance is available Monday through Friday between 8:30 a.m. and 4:30 p.m. Eastern time by calling toll-free 1-866-455-7438, ext. 3.
.02 The FIRE System will be down from 2 p.m. EST December 21, 2007, through January 2, 2008. This allows IRS/ECC-MTB to update its system to reflect current year changes.
.03 If you are sending files larger than 10,000 records electronically, data compression is encouraged. When transmitting files larger than 5 million records, please contact IRS/ECC-MTB for additional information. WinZip and PKZip are the only acceptable compression packages. IRS/ECC-MTB cannot accept self-extracting zip files or compressed files containing multiple files. The time required to transmit information returns electronically will vary depending upon the type of connection to the internet and if data compression is used. The time required to transmit a file can be reduced up to 95 percent by using compression.
.04 Transmitters may create files using self assigned file name(s). Files submitted electronically will be assigned a new unique file name by the FIRE System. The filename assigned by the FIRE System will consist of submission type (ORIG [original] and REPL [replacement]), the filer's TCC and a four-digit number sequence. The sequence number will be incremented for every file sent. For example, if it is your first original file for the calendar year and your TCC is MSA01, the IRS assigned filename would be ORIG.MSA01.0001. Record the filename. This information will be needed by ECC-MTB to identify the file, if assistance is required.
.05 If a file was submitted timely and is bad, the filer will have up to 60 days from the day the file was transmitted to transmit an acceptable replacement file. If an acceptable file is not received within 60 days, the payer could be subject to late filing penalties. This only applies to files originally submitted electronically.
A replacement is an information return file sent by the filer because the CHECK FILE STATUS option on the FIRE System indicated the original file was bad. After the necessary changes have been made, the file must be transmitted through the FIRE System. (See Note.)
Note: Filers should never transmit anything to IRS/ECC-MTB as a "Replacement" file unless the CHECK FILE STATUS option on the FIRE System indicates the file is bad.
Sec. 5. PIN Requirements
.01 User will be prompted to create a PIN consisting of 10 numerics when establishing their initial logon name and password.
.02 The PIN is required each time an ORIGINAL or REPLACEMENT file is sent electronically and is permission to release the file. An authorized agent may enter their PIN, however, the payer is responsible for the accuracy of the returns. The payer will be liable for penalties for failure to comply with filing requirements. If you forget your PIN, please call toll-free 1-866-455-7438, ext. 3 for assistance.
Sec. 6. Electronic Filing Specifications
.01 The FIRE System is designed exclusively for the filing of Forms 1042-S, 1098, 1099, 5498, 8027, 8851, and W-2G.
.02 The results of the electronic transmission will be available in the CHECK FILE STATUS area of the FIRE System within 5 business days. It is the filer's responsibility to verify the acceptability of files submitted by selecting the CHECK FILE STATUS option. Forms 1042-S and 8027 require a longer processing time.
Sec. 7. Connecting to the FIRE System
.01 Point your browser to http://fire.irs.gov to connect to the FIRE System.
.02 Filers should turn off their pop-up blocking software before transmitting their files.
.03 Before connecting, call ECC-MTB for specific log on procedures for Form 8851 (See Part A, Sec. 3.)
.04 Your browser must support SSL 128-bit encryption.
.05 Your browser must be set to receive "cookies". Cookies are used to preserve your User ID status.
First time connection to The FIRE System (If you have logged on previously, skip to Subsequent Connections to the FIRE System.)
Click "Create New Account".
Fill out the registration form and click "Submit".
Enter your User ID (most users logon with their first and last name).
Enter and verify your password (the password is user assigned and must be 8 alpha/numerics, containing at least 1 uppercase, 1 lowercase and 1 numeric). FIRE may require you to change the password once a year.
Click "Create".
If you receive the message "Account Created", click "OK".
Enter and verify your 10-digit self-assigned PIN (Personal Identification Number).
Click "Submit".
If you receive the message "Your PIN has been successfully created!", click "OK".
Read the bulletin(s) and/or click "Click here to continue".
Subsequent connections to The FIRE System
Click "Log On".
Enter your User ID (most users logon with their first and last name).
Enter your password (the password is user assigned and is case sensitive).
Read the bulletin(s) and/or click "Click here to continue".
Uploading your file to the FIRE System
Options:
Click "Send Information Returns"
Enter your TCC:
Enter your EIN:
Click "Submit".
The system will then display the company name, address, city, state, ZIP code, phone number, contact and email address. This information will be used to contact or send correspondence (if necessary) regarding this transmission. Update as appropriate and/or Click "Accept".
Click one of the following:
Original File
Replacement File
Click on the file to be replaced.
Enter your 10-digit PIN.
Click "Submit".
Click "Browse" to locate the file and open it.
Click "Upload".
When the upload is complete, the screen will display the total bytes received and tell you the name of the file you just uploaded.
If you have more files to upload for that TCC:
Click "File Another?"; otherwise,
Click "Main Menu".
Checking your FILE STATUS
Menu:
Click "Check File Status".
Enter your TCC:
Enter your EIN:
Click "Search".
If "Results" indicate:
"Good, Not Released" and you agree with the "Count of Payees", you are finished with this file.
"Good, Released" -- File has been released to our mainline processing.
"Bad" -- Correct the errors and timely resubmit the file as a "replacement".
"Not yet processed" -- File has been received, but we do not have results available yet. Please check back in a few days.
Click on the desired file for a detailed report of your transmission.
When you are finished, click on Main Menu.
Click "Log Out".
Close your Web Browser.
.01 In order to be acceptable, records within the file must be in the following sequence:
(a) A Trustee "A" Record
(b) Account Holder "B" Records
(c) Control Total "C" Record
.02 If you are filing for more than one trustee, each trustee must be reported on a separate file.
Sec. 1. The Trustee "A" Record -- General Field Descriptions and Record Layout
.01 This record identifies the entity preparing and transmitting the file. The first record of a file MUST be a Trustee "A" Record. Otherwise, a replacement file will be requested. The "A" Record is a fixed length of 150 positions.
Record Name: Trustee "A" Record
Positions Field Title Length Description and Remarks
1 Record Type 1 Required. Enter "A".
2-10 Trustee TIN 9 Enter the Taxpayer Identification
Number (TIN), either the Employer
Identification Number (EIN) or the
Social Security Number (SSN) of the
Trustee.
11-50 Trustee Name 40 Required. Enter the trustee's name.
Abbreviate if necessary to fit
40-character limit, and omit
punctuation. Left-justify and blank
fill.
51-90 Trustee Address 40 Required. Enter mailing address of
the trustee. Street address should
include number, street, apartment
or suite number (or P.O. Box if mail
is not delivered to street address).
Abbreviate as needed to fit
40-character limit, and omit
punctuation. Left-justify and blank
fill.
91-119 Trustee City 29 Required. Enter the city or town of
trustee. If applicable, enter APO or
FPO only. Left-justify and blank fill.
120-121 Trustee State 2 Required. Enter the valid U.S. Postal
Service state abbreviation. Refer to
the chart of valid state
abbreviations in Part A, Sec. 8.
22-130 Trustee ZIP 9 Required. Enter the ZIP code of the
Code trustee for all U.S. addresses, U.S.
territories or possessions, APO/FPO
addresses. For trustees using a
five-digit ZIP code, enter the ZIP
code in the left-most five positions
and zero fill the remaining four
positions. For trustees outside the
U.S., enter nine zeros only. Do NOT
blank fill.
131-135 Transmitter 5 Required. Enter your five-digit
Control Code Transmitter (TCC) Control Code,
"MSA01." This is the TCC assigned
to all filers who report Form(s)
8851 electronically.
136 Report Period 1 Required. Enter the last digit of
the year for which the Form 8851 is
being filed. For example, if
reporting for tax year 2005, enter a
'5' , enter a '6', if reporting
for 2006, etc.
137-148 Blanks 12 Enter Blanks.
149-150 Blanks or Carriage 2 Enter blanks or Carriage Return/Line
Return/Line Feed Feed(CR/LF).
Trustee "A" Record Layout
Record Trustee TIN Trustee Name Trustee Address Trustee City
Type "A"
1 2-10 11-50 51-90 91-119
Trustee Trustee ZIP Transmitter Control Report Blanks Blanks or Carriage
State Code Code (TCC) Period Return/Line Feed
"MSA01"
120-121 122-130 131-135 136 137-148 149-150
Sec. 2. The Account Holder "B" Record -- General Field Descriptions and Record Layout
.01 The "B" record contains the account holder information. The format of the "B" record will remain constant and is a fixed length of 150 positions.
Record Name: Account Holder "B" Record
Positions Field Title Length Description and Remarks
1 Record Type 1 Required. Enter "B".
2-10 Account Holder's 9 Required. Enter the nine-digit
Identification Taxpayer Identification Number
Number (TIN) (TIN) (EIN or SSN) of the Account
Holder. Do NOT enter blanks, hyphens,
or alpha characters. A TIN consisting
of all the same digit (e.g.,
111111111) is not acceptable.
11-50 Account Holder 40 Required. Enter the name of the
Name account holder. Abbreviate as needed.
Left-justify and blank fill.
51 Previously 1 Required. Enter a code from the list
Uninsured Indicator below to indicate whether or not
the account holder was previously
uninsured. For a definition of
"Previously Uninsured", please see
Form 8851.
Condition Code
Previously uninsured 1
Previously insured 0
52 Excludable 1 Required. Enter a code from the
Indicator list below to indicate whether the
account holder is excludable. For
a definition of "excludable",
please see Form 8851.
Condition Code
Excludable 1
Not excludable 0
53-148 Blanks 96 Enter blanks.
149-150 Blank or Carriage 2 Enter blanks or carriage return/line
Return/Line Feed feed (CR/LF).
Account Holder "B" Record Layout
Record Type Account Holder Account Holder Previously Uninsured
"B" TIN Name Indicator
1 2-10 11-50 51
Excludable Indicator Blanks Blanks or Carriage Return/Line Feed
52 53-148 149-150
Sec. 3. The Control Total "C" Record -- General Field Descriptions and Record Layout
.01 Enter a "C" Record after the last "B" Record submitted for a particular Trustee "A" Record. The "C" Record serves as a summary of the preceding "B" Records' data, and enables IRS to cross check the correctness of information received.
.02 A "C" Record is the last record on the file.
.03 Each "C" Record has a fixed length of 150 positions.
.04 If the field is not applicable, allow for the field by entering blanks or zeros as instructed.
Record Name
Positions Field Title Length Description and Remarks
1 Record Type 1 Required. Enter "C".
2-7 Number of Account 6 Required. Enter the total number
Holders of account holders being reported.
Right-justify and zero fill.
8-13 Previously 6 Enter the total number of account
Uninsured holders that were previously
uninsured. Right-justify and
zero fill.
14-19 Excludable 6 Enter the total number of
excludable account holders being
reported. Right-justify and
zero fill.
20-148 Blanks 129 Enter blanks.
149-150 Blank or Carriage 2 Enter blanks or carriage
Return/Line Feed return/line feed (CR/LF).
Control Total "C" Record Layout
Record Type Number of Account Previously Uninsured Excludable
"C" Holders
1 2-7 8-13 14-19
Blanks Blanks or Carriage Return/Line Feed (CR/LF)
20-148 149-150
- Institutional AuthorsInternal Revenue Service
- Cross-ReferenceFor Rev. Proc. 2001-31, 2001-1 C.B. 1170, see Doc 2001-13584
- Code Sections
- Subject Areas/Tax Topics
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 2007-10027
- Tax Analysts Electronic Citation2007 TNT 78-14